期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2009
卷号：2009
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：We estimate a dynamic structural life-cycle model of employment, non-employment
and retirement that includes endogenous accumulation of human capital and
intertemporal non- separabilities in preferences. Additionally, the model
accounts for the effect of the tax and transfer system on work incentives. The
structural parameter estimates are used to evaluate the effects of a tax reform
targeted at low income individuals on employment behavior and retirement
decisions.
